Law: Central Excise Rules, 1944

Section: 96-ZZL

Law: Constitution of Pakistan, 1973

Section: 199

[Central Excise Rules, 1944)].........R 96-ZZL---Constitution of Pakistan (1973), Art.199---Vires of R.96-ZZL, Central Excise Rules, 1944 challenged in Constitutional petitions--­Maintainability---Imposition of Central Excise duty on Polypropylene strips--­Petitioners, instead of taking matter in appeal before Collector Customs, filing Constitutional petition against imposition of Central Excise Duty and also challenging vires of R.96-ZZL whereunder notification for imposition of excise duty was issued---Validity---Petitioners had although not availed remedy of appeal, which in view of technical nature of the case, would have been more appropriate, yet their failure to exhaust alternate remedy could not disentitle them from invoking Constitutional jurisdiction of High Court for simple reason that they had challenged vires of R.96-ZZL, Central Excise Rules, 1944 which was inserted by notification, dated 28th June, 1995---Petitions were thus, maintainable. Messrs Santex Products v. Deputy Collector-I, Central Excise and Land Customs and 2 others 1990 CLC 103; Civil and Military Press Ltd. and 3 others v. Pakistan through Secretary, Finance and others 1985 CLC 1021 and Orient Straw Board and Paper Mills Limited v. Assistant Collector of Central Excise and Land Customs Division No.11, Karachi and 2 others PLD 1985 Kar. 126 rel. (b) Central Excise Rules, 1944--- ----R.96-ZZL---Central Excises and Salt Act (I of 1944), Ss.3, 3-C & 4--­Constitution of Pakistan (1973), Art.199---Vires of Central Excise Rules, 1944 challenged on the touchstone of Ss.3, 3-C & 4, Central Excises and Salt Act, 1944---Rule 96-ZZL, Central Excise Rules, 1944 was not ultra vires the provisions of Ss.3, 3-C & 4, Central Excises and Salt Act, 1944---Petitioners' goods having been specified in First Sched. of Central Excises and Salt Act, 1944, these were excisable ---Such goods had value and were capable of being sold within contemplation of S.4 of Act---Excise Duty could by charged on any class or classes of goods at rates specified by notification and determined on basis of weight---Rule 96-ZZL, Central- Excise Rules, 1944, was, thus, neither outside the scope of Central Excises…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492